Franklin Smith, A State Official on Excessive Taxation (1900)
“ The moral effect of the aggression has, however, been more disastrous than either the economic or statutory. To escape it, the owners of every class of property, no matter what their intelligence, their religious professions, or their social standing, resort to every possible subterfuge. With the cries of the tortured fowl ringing in sympathetic ears, complaisant officials refuse to assess real estate, as required by law, at its full value. ”
